| | | | | 我国国库集中收支制度研究 | | | 徐曙娜 | | | 国库集中收支制度是以国库单一帐户体系为基础,资金缴拨以国库集中收付为主要形式的财政国库管理制度的简称。本文从国库集中收支制度的特点入手,分析了我国实行国库集中收支制度的必要性、我国实行国库集中收支制度的制约因素及各地试点存在的问题;最后提出了完善我国国库集中收支制度的建议。
【作者单位】：上海财经大学公共经济与管理学院 上海200433
【关键词】：国库;国库集中收支制度;国库单一帐户
【分类号】：F812.4
【DOI】：cnki:ISSN:1009-0150.0.2003-02-002
【正文快照】：
国库集中收支制度是以国库单一帐户体系为基础 ,资金缴拨以国库集中收付为主要形式的财政国库管理制度的简称 ,是指从预算分配到资金拨付、使用、银行清算 ,直到资金到达商品和劳务提供者帐户的全过程 ,由国库直接支付和控制。具体的说就是在中央银行设立政府的单一帐户 ,财政 | | |
| | |  推荐 CAJ下载  PDF下载 | | | CAJViewer7.0阅读器支持所有CNKI文件格式，AdobeReader仅支持PDF格式 | | | | A Study on System of Central Collecting and Distributing of Treasury in China | | | XU Shuna(School of Public Economics and Management;Shanghai University of Finance and Economic;Shanghai 200433;China) | | | The system of central collecting and distributing of treasury, which is based on single account treasury system, is the shortened form for administration system of financial treasury, in which the collecting and distributing of fund is mainly in the form of central collecting. Starting with the distinguishing feature of the system of central collecting and distributing of treasury, the paper analyzes the necessity, difficulties and problems of carrying out the system when it was experimented in some places. In the end, the paper offers some suggestions of improving the system of central collecting and distributing of treasury in China.
【Keyword】：treasury;system of central collecting and distributing of treasury;single account of treasury system |
|
|